本文選題：內(nèi)部審計　切入點(diǎn)：風(fēng)險導(dǎo)向內(nèi)部審計　出處：《江西財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：電子商務(wù)業(yè)經(jīng)過二十余年的發(fā)展,不僅改變了消費(fèi)者固有的消費(fèi)模式,電子商務(wù)企業(yè)數(shù)量飛速增長,企業(yè)間的競爭越發(fā)激烈,想在競爭如此激烈的電子商務(wù)市場分得一塊蛋糕,這對企業(yè)的內(nèi)部審計管理也是提出了更高的要求和挑戰(zhàn)。這就要求企業(yè)的內(nèi)審部門在維護(hù)部門正常運(yùn)轉(zhuǎn)的同時,還要考慮到在如此風(fēng)云詭譎的外部環(huán)境下將如何來更好的實現(xiàn)企業(yè)目標(biāo),因此以風(fēng)險管理為主的審計模式就開始萌芽并應(yīng)用于企業(yè)內(nèi)部審計的工作中。風(fēng)險導(dǎo)向內(nèi)部審計模式是通過分析及評價各種可能會影響企業(yè)實現(xiàn)其目標(biāo)的風(fēng)險,并對它們進(jìn)行控制和管理,從而提高企業(yè)的運(yùn)營效率,最終實現(xiàn)企業(yè)價值增值的目標(biāo)。風(fēng)險導(dǎo)向內(nèi)部審計在我國起步較晚,從相關(guān)的文獻(xiàn)資料分析,目前我國的研究多在于理論分析和針對部分行業(yè)的案例分析。本文試圖通過以A電子商務(wù)企業(yè)為例,研究分析A公司運(yùn)營狀況,借助相關(guān)的理論概述和蘇寧云商的成功經(jīng)驗,分析其實施風(fēng)險導(dǎo)向內(nèi)部審計過程中存在的問題和原因,最后有針對性的提出A公司今后的發(fā)展策略。也希望借助此文可以對我國的電子商務(wù)企業(yè)風(fēng)險導(dǎo)向內(nèi)部審計建設(shè)提供一些啟示。文章的內(nèi)容主要包括引言、理論概述、案例分析、經(jīng)驗借鑒和對策總結(jié)五個部分。第一部分是引言,介紹了研究背景和意義,重點(diǎn)闡述了電子商務(wù)企業(yè)內(nèi)部審計、風(fēng)險導(dǎo)向內(nèi)部審計等相關(guān)概念的文獻(xiàn)綜述,最后簡單介紹了研究思路方法和基本框架;第二章是理論概述,總結(jié)了風(fēng)險導(dǎo)向內(nèi)部審計的相關(guān)概念和理論基礎(chǔ),分析了電子商務(wù)企業(yè)風(fēng)險導(dǎo)向內(nèi)部審計的特點(diǎn)、內(nèi)容,概括了相關(guān)審計程序;第三章是以A公司為例案例分析,主要介紹了A公司發(fā)展?fàn)顩r及開展內(nèi)部審計的基本情況,從中分析了其在審計范圍、管理體系、從業(yè)人員、審計手法、風(fēng)險意識等方面存在的問題,并進(jìn)行了原因分析;第四章是經(jīng)驗借鑒,選擇蘇寧云商作為樣本企業(yè),介紹了蘇寧云商內(nèi)審情況,分析總結(jié)出其公司的成功經(jīng)驗;第五章是對策建議,從制度建設(shè)、人才培養(yǎng)、審計方法,風(fēng)險防范四個方面對A公司今后內(nèi)部審計發(fā)展提出相關(guān)建議;最后是總結(jié)語。本文的研究方法以案例分析和對比分析為主,以A公司為例作為研究對象,考慮到電子商務(wù)企業(yè)區(qū)別于傳統(tǒng)企業(yè)的特殊性,結(jié)合風(fēng)險導(dǎo)向內(nèi)部審計的相關(guān)理論依據(jù),深入分析企業(yè)發(fā)展目前存在的問題和原因,電子商務(wù)企業(yè)面對的經(jīng)營風(fēng)險較傳統(tǒng)企業(yè)更復(fù)雜,除了防范一般經(jīng)營性風(fēng)險,還需要面對虛擬網(wǎng)絡(luò)世界帶來的的不定性風(fēng)險,由于交易都在網(wǎng)上進(jìn)行,產(chǎn)生的都是電子化的交易單據(jù),傳統(tǒng)的審計手法失效,對從業(yè)人員提出了更高的要求,綜上這些情況都體現(xiàn)出將風(fēng)險導(dǎo)向內(nèi)部審計運(yùn)用于電子商務(wù)企業(yè)刻不容緩�？墒悄壳拔覈P(guān)于風(fēng)險導(dǎo)向內(nèi)部審計模式的研究還不成熟,關(guān)于電子商務(wù)企業(yè)實際運(yùn)用的案例幾乎是空白,這為本文的撰寫帶來較大的難度和挑戰(zhàn),筆者在思考解決辦法過程中,想到運(yùn)用對比分析的研究方法,在有限的參考資料中,選取了行業(yè)內(nèi)風(fēng)險導(dǎo)向內(nèi)部審計運(yùn)用較好的優(yōu)質(zhì)企業(yè)蘇寧云商作為經(jīng)驗借鑒,對未來A公司風(fēng)險導(dǎo)向內(nèi)部審計的發(fā)展戰(zhàn)略提供了有力的借鑒。
[Abstract]:The electronic commerce industry after twenty years of development, not only changed the consumer consumption patterns, the rapid growth of the number of e-commerce enterprises, the competition between enterprises becomes more and more fierce, want to share a piece of cake in the e-commerce market competition is so fierce, the enterprise internal audit management is also put forward higher requirements and challenges. This requires the internal audit department in the maintenance of the normal operation of the Department at the same time, but also consider to achieve business goals in such a situation and external environment will be how to better, so the risk management based audit model began to sprout and applied to the enterprise internal audit work. The risk oriented internal audit risk is possible will affect the enterprise to achieve its goals through analysis and evaluation, and to control and manage them, so as to improve the operational efficiency of enterprises, and ultimately realize enterprises Industry value goal. The risk oriented internal audit in China started late, from the analysis of the related literature, the current research in China is the theoretical analysis and case analysis for some industries. This paper attempts to use the A electronic commerce enterprise as an example, research and analysis of the A operating conditions of the company, with the successful experience of the theory outlined and Su ningyun, existing problems and reasons analysis of the implementation of risk oriented internal audit process, finally put forward specific development strategies of A company in the future. Hope the article can help e-commerce to our country business enterprise risk oriented internal audit construction to provide some enlightenment. The main content of this article includes the introduction an overview of the theory, case analysis, and summarize the experience of five parts. The first part is the introduction, introduces the research background and significance, elaborated the internal audit of e-commerce enterprises Literature review, risk oriented internal audit and other related concepts, finally introduces the methods and the basic framework of the study; the second chapter is an overview of the theory, summarizes the related concept of risk oriented internal audit and the theoretical basis, analyzes the characteristics of electronic commerce, enterprise risk oriented internal audit content, summarizes the relevant audit procedures; the third chapter is the analysis of the A company as an example case, mainly introduces the development situation of A company and the basic situation of the internal audit, from the analysis of the scope of the audit, management system, personnel, audit techniques, risk consciousness and other aspects of the problem, and analyzed the reason; the fourth chapter is the experience. Su Ningyun's selection as the sample enterprise, introduces the Su ningyun audit, analyzed and summed up the successful experience of the company; the fifth chapter is the countermeasures, from system construction, personnel training, auditing method, Put forward relevant suggestions for A company in the future development of internal audit risk prevention four aspects; the last is the summary. The research method based on case analysis and comparative analysis, case study of A company as the research object, considering the particularity of the electronic commerce enterprise is different from the traditional enterprise, combining with the related theories of risk oriented internal audit and in-depth analysis of the present problems and the reasons of enterprise development, e-commerce enterprises face more complex business risk than traditional enterprises, in addition to the general prevention of operational risk, but also need to face the virtual network world brings uncertainty risk, as a result of the transaction on the Internet, all produced electronic transaction documents, the failure of traditional the audit methods, put forward higher requirements for the practitioners, so these are reflected in the risk oriented internal audit is applied to the electronic commerce enterprise without Slow. But the current research on the risk oriented internal audit in our country is still not mature, on the practical application of electronic commerce business case is almost blank, which brings about great difficulties and challenges for the writing of this article, the author thought in the solution process, the thought of application of research method of comparative analysis, reference in Co. in the industry in the use of internal audit risk oriented good quality enterprises Su ningyun as experience, provide a strong reference to the strategy of A company of risk oriented internal audit development in the future.

【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45;F724.6

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